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Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

by | Apr 9, 2021

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of January 20, 2021, in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules. The ECJ held that the Swedish rules were not compatible...
Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement ECJ-TF 3/2020 on the General Court judgments in Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission

by | Dec 2, 2020

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the cases Ireland v Commission (T-778/16) and Apple Sales International and Apple Operations Europe v Commission (T-892/16),  decided by the General Court (GC) on the 15 July 2020. This...
Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement ECJ-TF 2/2020 on the CJEU decision in Case C-75/18, Vodafone, on progressive turnover taxes

by | Sep 29, 2020

The CFE ECJ Task Force has prepared an Opinion Statement on the CJEU decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on progressive turnover taxes. The Court held that the imposition of the Hungarian progressive turnover-based...
Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement ECJ-TF 1/2020 on the Starbucks and Fiat State Aid Decisions

by | Jan 28, 2020

The CFE ECJ Task Force has prepared an Opinion Statement on the General Court decisions of 24 September 2019, in Cases C-760/15 & T-636/16, The Netherlands v. Commission (Starbucks), and Cases T-755/15 and T-759/15, Luxembourg v. Commission (Fiat Finance and...
Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries

by | Dec 12, 2019

The CFE ECJ Task Force has prepared an Opinion Statement on Case C-135/17, X GmbH, in which the Court of Justice of the EU (Grand Chamber) (ECJ) delivered its judgment on 26 February 2019. In general terms, the ECJ largely followed the opinion given by Advocate...
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